Company loan to non-director

I am preparing a set of company accounts and brought forward in the accounts is an amount of £1030 in "other debtors" where the director of the company made a loan using company funds to his friend who is not connected to the company. He tells me that the friend has done a runner and he never expects to receive the £1030 so it should be written off. I have written it off to bad debts, but my question is:

Is that £1030 allowable for corporation tax purposes, or should it be written back in the Corporation Tax computation?